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This lesson follows up and builds upon the material in the lesson on Inter Vivos Gifts, but focuses instead upon transfers at death or in anticipation of death. The lesson should help students to understand the following: the requirements necessary for an effective testamentary or causa mortis gift; the functions these requirements serve; the policies implicated by the law of gifts made at death or in anticipation of death; the extent to which the donor may make an inter vivos gift of a future interest in property; and how courts have distinguished inter vivos gifts of future interests from testamentary gifts.